BRUVA: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
BRUVA
Largest movements
- Tangible fixed assets -€31,703
down €31,703 (-9.7%), from €325,599 to €293,897
of which Land and buildings: -€28,498
- Debts after one year -€32,573
down €32,573 (-26.3%), from €123,873 to €91,300
- Profit (loss) carried forward +€3,708
up €3,708 (+5.5%), from €67,489 to €71,197
- Gross operating margin +€4,509
up €4,509 (+9.7%), from €46,337 to €50,846
- Other operating charges +€1,569
up €1,569 (+18.1%), from €8,663 to €10,232
- Taxes +€1,054
up €1,054 (+357%), from €295 to €1,350
- Financial charges -€1,000
down €1,000 (-20.5%), from €4,870 to €3,870
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €345,345 | €314,519 | -€30,827 | -8.9% |
| Fixed assets | 21/28 | €325,599 | €293,897 | -€31,703 | -9.7% |
| Tangible fixed assets | 22/27 | €325,599 | €293,897 | -€31,703 | -9.7% |
| Land and buildings | 22 | €313,537 | €285,039 | -€28,498 | -9.1% |
| Plant, machinery and equipment | 23 | €11,680 | €8,755 | -€2,925 | -25.0% |
| Furniture and vehicles | 24 | €382 | €102 | -€280 | -73.3% |
| Current assets | 29/58 | €19,746 | €20,622 | +€876 | +4.4% |
| Amounts receivable within one year | 40/41 | €1,742 | €0 | -€1,742 | -100% |
| Other amounts receivable | 41 | €1,742 | €0 | -€1,742 | -100% |
| Cash at bank and in hand | 54/58 | €18,003 | €20,622 | +€2,618 | +14.5% |
| Total equity and liabilities | 10/49 | €345,345 | €314,519 | -€30,827 | -8.9% |
| Equity | 10/15 | €181,247 | €184,954 | +€3,708 | +2.0% |
| Contributions | 10/11 | €48,197 | €48,197 | = | 0.0% |
| Reserves | 13 | €65,560 | €65,560 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €59,360 | €59,360 | = | 0.0% |
| Profit (loss) carried forward | 14 | €67,489 | €71,197 | +€3,708 | +5.5% |
| Amounts payable | 17/49 | €164,099 | €129,564 | -€34,534 | -21.0% |
| Amounts payable after more than one year | 17 | €123,873 | €91,300 | -€32,573 | -26.3% |
| Financial debts | 170/4 | €123,873 | €91,300 | -€32,573 | -26.3% |
| Amounts payable within one year | 42/48 | €40,225 | €38,264 | -€1,961 | -4.9% |
| Current portion of amounts payable after more than one year | 42 | €32,897 | €32,573 | -€324 | -1.0% |
| Trade debts | 44 | €2,748 | €1,815 | -€933 | -34.0% |
| Suppliers | 440/4 | €2,748 | €1,815 | -€933 | -34.0% |
| Taxes, remuneration and social security | 45 | €295 | €1,350 | +€1,054 | +357% |
| Taxes | 450/3 | €295 | €1,350 | +€1,054 | +357% |
| Other amounts payable | 47/48 | €4,285 | €2,526 | -€1,758 | -41.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,738 | €31,703 | -€35 | -0.1% |
| Other operating charges | 640/8 | €8,663 | €10,232 | +€1,569 | +18.1% |
| Gross operating margin | 9900 | €46,337 | €50,846 | +€4,509 | +9.7% |
| Operating profit (loss) | 9901 | €5,936 | €8,911 | +€2,976 | +50.1% |
| Financial income | 75/76B | €18 | €16 | -€2 | -10.5% |
| Recurring financial income | 75 | €18 | €16 | -€2 | -10.5% |
| Financial charges | 65/66B | €4,870 | €3,870 | -€1,000 | -20.5% |
| Recurring financial charges | 65 | €4,870 | €3,870 | -€1,000 | -20.5% |
| Profit (loss) for the period before taxes | 9903 | €1,084 | €5,057 | +€3,973 | +367% |
| Income taxes | 67/77 | €295 | €1,350 | +€1,054 | +357% |
| Profit (loss) for the period | 9904 | €789 | €3,708 | +€2,919 | +370% |
| Profit (loss) for the period to be appropriated | 9905 | €789 | €3,708 | +€2,919 | +370% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.